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CIS accounting

Specialist accountants for kitchen fitters.

Kitchen fitting sits at the junction of construction site work and private domestic installation. On new-build developments and commercial fit-outs, kitchen fitters work under CIS contracts and have 20% deducted from their labour payments. The materials share on kitchen contracts is typically very high: units, worktops, appliances, sinks and fixings can account for the majority of an invoice value, yet those costs are excluded from the CIS deduction base. When a main contractor deducts on the full invoice, the overpayment is one of the largest of any finishing trade.

Book a free callCIS refund service
20%
Deducted on labour only, never on materials
~£2,000
Illustrative first-year CIS refund
£30,000
GPS turnover threshold (net of materials)
The specific challenges

What makes kitchen fitters accounting different.

Very high materials share creates over-deduction exposure

Kitchen contracts involve some of the highest materials values of any CIS finishing trade. Kitchen units, carcasses, worktops, appliances, sinks, taps and fixings can represent 60% or more of a contract invoice. CIS deductions apply to the labour element only. If a main contractor applies the 20% rate to the full invoice rather than splitting out the materials, the overpayment per job is substantial and it compounds across a full year of site contracts.

Domestic private work is outside CIS: record-keeping is critical

Many kitchen fitters work on new-build site contracts (inside CIS) and direct private customer installations in existing homes (outside CIS). Work done for a private homeowner is not subject to CIS deduction because the homeowner is not a contractor. The two income streams must be kept strictly separate: expenses must be allocated to the right income type, and private income must still be reported on your Self Assessment return even though no deduction was taken at source. Mixing the two is one of the most common errors we see in kitchen fitters' accounts.

Appliance costs: supplied vs client-supplied

Where you source and supply the appliances yourself, those costs should be excluded from the CIS deduction base. Where the client or main contractor supplies the appliances and you fit only, the labour element is the full deduction base. The distinction matters for every job. Keeping a clear note of who supplied what, and at what cost, ensures the deduction base is accurate and defensible.

Tools, power tools and installation equipment

Jigsaws, routers, drills, biscuit jointers, impact drivers and measuring equipment represent capital expenditure eligible for capital allowances. The Annual Investment Allowance provides a 100% first-year deduction for qualifying plant and machinery up to £1 million. Kitchen fitters who invest regularly in tools often recover less than they are entitled to because informal expense tracking misses items.

How we help

What we do for kitchen fitters.

CIS refund with correct materials exclusion

We review your deduction statements, identify where the full invoice rather than the labour element has been used as the deduction base, and calculate the correct refund including all allowable expenses. For kitchen fitters with high materials costs, the refund can be considerably larger than a self-filed return produces.

Separating CIS and private-client income

We structure your records to keep CIS site income and private domestic income clearly separated. Each income stream carries its own allowable expenses, and the structure ensures your Self Assessment return is accurate and your expense claims defensible.

Gross payment status application

If your net annual CIS turnover (labour element, excluding materials) exceeds £30,000, you may qualify for GPS. We calculate the correct net figure, assess all three qualifying tests and manage the application.

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“I had no idea there was a difference between what I charged for units and what should be in the CIS deduction. Every contractor had been taking 20% off the whole lot. The back-refund was eye-opening.”
Self-employed kitchen fitter, West Midlands

Composite snapshot based on client patterns. Name and figures anonymised. The tax mechanics are real.

Questions from kitchen fitters

I supply all the kitchen units and appliances and then fit them on site for a main contractor. Should CIS apply to the full invoice?
No. The cost of kitchen units, appliances and other materials you supply should be excluded from the CIS deduction base. Only the labour element of the invoice is subject to the 20% deduction. If your contractor is deducting from the full invoice value, you are overpaying on every contract that involves materials supply. The overpayment is recoverable through your Self Assessment return.
I also fit kitchens for private customers at home. Does CIS apply to those jobs?
No. Work carried out directly for a private homeowner is outside CIS because private householders are not contractors for CIS purposes. No deduction should be taken at source on those jobs. However, the income is still taxable and must be included on your Self Assessment return. Keeping your CIS site income and private customer income in separate records is important, as the two streams have different expense allocations.
How does the GPS turnover test work if most of my invoice value is materials?
The GPS turnover test uses your net CIS income, which excludes materials costs. If kitchen units and appliances make up a large proportion of your invoiced amounts, your qualifying net turnover will be lower than your total invoiced value. We calculate the correct net figure as part of any GPS assessment to determine whether you meet the £30,000 sole-trader threshold.
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Talk to a specialist kitchen fitters accountant

Book a free call. We will talk through your CIS position, your deduction history and whether there is anything worth changing. No hard sell, no obligation.

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Specialist in CIS and construction accounting, not a generalist practice
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24-hour response guarantee
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Fixed fees, quoted before we start

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